Model developments for determining audit risk aim to operationalize a termination criterion for the audit process. Typically, the conclusion of the audit process is followed by the formulation of the audit opinion. The intersubjectively comparable application of these models requires a specific type of information processing from the auditor. The goal of this work is to experimentally investigate the prerequisites for unbiased information processing. If the data input into the model used to determine audit risk is unbiased, the model-determined audit risk can potentially correct any biases in the individual assessment of audit risk. In the context of the investigation, the prerequisite regarding the data input can generally be considered fulfilled.